https://www.taxtmi.com/caselaws?id=92099 Appeals concerning eligibility for exemption under Notification No. 208/83-C.E. were dismissed for non-prosecution when the appellants failed to appear despite service of notice. The tribunal noted that the exemption question depended on appreciation of factual material and could not be decided on the available record in the appellants' absence. As a result, the merits of the exemption claim were left unadjudicated and the appeals were not entertained further. en-us Thu, 08 Apr 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92099 Appeals concerning eligibility for exemption under Notification No. 208/83-C.E. were dismissed for non-prosecution when the appellants failed to appear despite service of notice. The tribunal noted that the exemption question depended on appreciation of factual material and could not be decided on the available record in the appellants' absence. As a result, the merits of the exemption claim were left unadjudicated and the appeals were not entertained further. Case-Laws Central Excise Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92099